MUA , BN HNG HA

MUA HNG
BN HNG
Hng ho, vt liu

1/ Mua : nhp kho

N 156
N 133
C 111,112,331

1/ * GI VN
N 632/ C 155,156:
Gi xut kho fifo, lifo, bqun
*DOANH THU
N 111,112,131
C 511:Ga bn cha vat
C 33311: VAT u ra
2/Tr li hng mua
2/ B KHng Tr li bn
N 111,112,331
*Nhn li hng theo Gi vn
C TK 156: phn XK tr li N TK 156, 157 / C 632
C TK 133: vat tng ng
*Gim doanh thu (do o bn)
N TK 531
N TK 33311
C 111,112,131
3/ Gim gi hng mua,
3/ Gim gi hng bn,
CKTMi
CKTMi
N 111,331
*Gi vn khng i
C TK 156:.chnh gim gi *Gim doanh thu do gi bn
C TK 133
gim:
N TK 532,521
N TK 33311
C TK 111,131

4/ Chiet khau thanh 4/ Chiet khau thanh

toan :
toan
Ben mua c
Ben ban b ton
hng- tang thu
chi ph
nhap
N 111,331 / Co TK N TK 635 / Co
515
111,131
4/ Mua hng - tha hng
* Phn hng theo ho n
N TK 156, N TK 133
C 111,331
*Hng tha : nhp kho gi
h N TK 002: (ghi n)
5/Mua hng - Thiu hng
*Theo phng thc chuyn hng: hng thiu khng ghi.
*Theo phng thc trc tip, ghi
N 156 : hng cn NKho
N 1381: hng thiu (ch x l )
N 133: s thu theo s ho n (gm Nkho + thiu)
C 111.331
sau x l :
N TK 1562 : Hng thiu trong nh mc khu mua
N TK 632: Hng thiu ngoi nh mc DN chu
N TK 1561 : Nhp kho b sung do bn bn giao thiu
C TK 1381
N TK 1388 : thu ngi bi thng gi c thu GTGT
C TK 1381: gi hng thiu cha thu GTGT
C TK 133 : s thu GTGT vo khu tr gim

Ban hang ky gi ai ly:

n v ky gi
Ben ai ly
Ky gi hang :
Khi nhan hang : N
N TK 157/ Co
003
156,155
Khi hang c tieu Khi xuat hang tieu
thu :
thu:
-Gia von : n 632/
Co 003: giam
Co 157
hang gi ho
-Doanh thu
Tien hang ban
511
131
ho
641,133
111
331
DThu
hoa hong
111,112
3331
Tra tien cho ly
thu tien
ban ho
111,112
Thu tien
511,3331
con lai
Hoa hong c hng

Ben ban hang tra

gop
Gia von: N 632/
Co 156
Doanh thu: gom
DTBH va Dthu lai
gop (h tai chnh)
511
131
111

Ben mua hang tra

gop

111
331
156,211

133
3331
515

3387
Li gp bn TS

Thu GTGT ch tnh trn gi

bn, mua tr tin 1 ln
Xc nh kt qu kinh doanh

142,242
Li
gpmua TS

632
100
20
00

156

531,521,532

511,512
40

3333,3332
30

3000

911
1900 2930

1900
KC gi vn
635

80

80

641

100

100

642

230

230

811

63

63

8211
190 190

2930
KC d.thu thun
110
110 515

43

43

711

190

8212
(243) 50 32 (347)

18 KC

8212

18

421
l i
l

BAO CAO KET QUA HOAT ONG KINH

DOANH

CH TIEU
1/ Doanh thu ban hang va
CCDVu
2/ Cac khoan giam tr
doanh thu
3/ Doanh thu thuan
4/ Gia von hang ban
5/ Lai gop
6/Doanh thu tai chanh
7/Chi ph tai chanh
Trong o : chi ph lai vay
8/Chi ph ban hang
9/Chi ph quan ly DN
10/ Li nhuan hoat ong
kinh doanh
11/ Thu nhap khac
12/Chi ph khac
13/ Li nhuan khac
14/Tong li nhuan ke
toan trc thue
15/ Chi thue TNDN hien
hanh
16/ Chi ph thue hoan lai
17/Li nhuan sau thue

NAM
NAY

NAM
TR
C

CHI PH SAN XUAT VA TNH GIA THANH

Tnh gia thanh SX san pham
Thue gia cong , nhan lam gia cong
Tap hp chi ph SX va tnh gia thanh
sp san xuat, xay lap
621,622,627
111,152

154
Phe lieu thu

hoi t SX
KC chi ph SX
155,632
Phat sinh
san pham
Chi ph p.sinh
Vt mc
Ben i thue gia
cong
152,156
154
152,156
Hang xuat
tong Z
em i gc
hang gc
Nha
n ve
111

ia thanh
632

Ben nhan gia cong

*Nhan vat t ,
hang hoa do
khach hang em
ti: N 002
*Xuat vat t, hh
vao xng e gia
cong : Co 002
*Tap hp ph SX
hang nhan gia

Ph van ch
Ph thue gc
tra cho ben
nhan gc

cong phan DN b
ton
111,152 621,622
154
155
Hoac
111,152
155

154

Thue hoat ong

Ben i thue
Khi nhan TS thue :
N 001
Thanh toan ph i
thue:
ph thue
111
142,242
627,641..
133

Tra lai TS thue:

Co 001

Ben cho thue

Chuyen TS cho
thue: 0 K
Nhan tien cho
thue:
doanh thu
511
3387
111
33311

Ph cho thue : ph
van chuyen tai
san, khau hao
tap hp ph vao TK
632

Doanh thu Bh u 900tr

-Cc khon gim tr cho KH: gim gi hang bn 5 tr, chit khu
thng mi 20 tr, chit khu thanh ton 5 tr.
Gi vn hng bn 500tr
-Doanh thu ti chnh: 200 (trong li nhn t cng ty lin kt 120
tr)
-Chi ph ti chnh 150 tr (trong chi ph li vay 120 tr- phn chi
pha li vay vt mc 20tr)
-Chi ph bn hng 30trtrong chi ph qung co vt mc 3 tr
-Chi ph QLDN: 60 tr trong chi ph chng t khng hp l: 5 tr
-Thu nhp khc 25
-Chi ph khc 40 trong khon tin pht vi phm hnh chnh 15
tr)
Trong nm N:
* DN c mua v a vo sd TSC vo ngy 1/8/N , nguyn gi 300
tr, k ton khu hao 4 nm , thu 5 nm
*Bn TCS B vo ngy 1/7 /N nguyn gi 150 tr, KT khu hao 3,
nm thu 2 nm, DN mua v a vo Sd ngy 1/1/N-2
Tnct= 320-120+ 43+ 6,25+ 50= 299,25
Thu TNDN phi np = 299,25*25%= 74,8125

Cho bit thu TD tm np trong nm N 50

tr 74,8125 50 = 24,8125 s thu phi np
b sung N 8211/ C 3334 : 24,8125
- TS thu hon li c khu tr :
- N 243/ C 8212: 6,25* 25%= 1,5625
- -thu hon li phi np c hon nhp
- N 347/ c 8212: 50*25%= 12,5
- Li nhun sau thu + 320